The Profit and Loss Declaration is filled in by almost all legal entities that, by law, are payers of income tax. To fill out this form correctly, you must carefully read the rules for entering data into this document, accurately calculate the base for taxation, clearly distinguishing between profits and losses.
Instructions
Step 1
Studying the recommendations on how to fill out the profit and loss declaration, first carefully read the form of the document itself, consisting of a title, main parts and numerous attachments, and then start entering data into it. First, fill out the return on an accrual basis throughout the tax year, while you can round off the amounts, avoiding the indication of kopecks. If any indicator of the declaration is not typical for your business, just put a dash in the appropriate boxes. Enter all data only in printed handwriting, using a ballpoint or ink pen in black and blue.
Step 2
Enter all the data very carefully, since the document should not contain any erasures, strikethroughs and blots, the text and the indicated numbers should be indicated so that their double reading is impossible. Secondly, filling out the profit and loss declaration provides for the confirmation of all records with primary documentation, so attach extracts from the primary reporting, certified by the signature of the chief accountant, as well as the seal of your company. Keep in mind that the tax authorities at any time can check the data entered in the declaration, therefore, in order to avoid a fine later, do not understate the amount of profit and do not increase the size of the real loss.
Step 3
Each profit and loss statement is filled out starting with the title part. First, enter the name of your company, then its category and type of taxpayer, EDRPOU and KVED codes. In the title, indicate the location of the payer and his phone number, and write down the e-mail address and fax only if you wish. If your company has a special tax regime, please mark this in the special boxes located in the header of the declaration.
Step 4
In the sections relating to profits, note income from long-term contracts, profits from various transactions with securities, from transactions with land, as well as other types of income received. Then provide the correction of gross income, the amount of compensation, indicate all independently identified errors for the past reporting period. In the declaration forms related to losses, reflect gross expenses, costs of purchasing goods, losses incurred based on the book value of goods, costs for remuneration of employees, insurance costs.
